Abstract:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:The rapid development of digital technologies has transformed organizational work environments and created new demands for leadership, employee adaptability, and engagement. This study aims to examine the effect of digital…
al leadership, learning agility, and employee engagement on employee performance. A quantitative approach with a cross-sectional survey design was employed. Data were collected from 250 employees using a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement and structural models. The results demonstrate that digital leadership has a positive and significant effect on employee performance (β = 0.247; t = 4.218; p < 0.001). Learning agility also has a positive and significant effect on employee performance (β = 0.286; t = 5.037; p < 0.001). Furthermore, employee engagement has the strongest positive and significant effect on employee performance (β = 0.411; t = 7.126; p < 0.001). The model explains 68.4% of the variance in employee performance, indicating substantial explanatory power. These findings highlight the importance of integrating digitally capable leadership, continuous employee learning, and strong employee engagement to improve performance in an increasingly dynamic and technology-driven work environment. The study contributes to the understanding of how organizational and individual factors jointly support employee performance in the digital era
Abstract:This study aims to analyze the influence of E-Service Quality and Brand Image on Customer Loyalty in e-commerce through Impulsive Buying and Purchasing Decisions s on the Erigo fashion brand. This study uses a quantitative…
ve approach with an accidental sampling method, where respondents are consumers who have purchased Erigo fashion products through the e-commerce platform. The number of respondents in this study was 100 people. Data were collected through an online questionnaire and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS 3 software. The results show that E-Service Quality and Brand Image have a positive and significant effect on Impulsive Buying and Purchasing Decisions s. In addition, Impulsive Buying and Purchasing Decisions s have a positive and significant effect on Customer Loyalty. E-Service Quality and Brand Image also have a positive and significant effect on Customer Loyalty through Impulsive Buying and Purchasing Decisions s. These findings confirm that improving digital service quality and a strong brand image strategically contribute to the formation of impulsive buying behavior and Purchasing Decisions s that ultimately drive Erigo customer loyalty on the e-commerce platform.
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Traditional markets face increasing competition from modern retail and digital commerce, requiring effective strategies to sustain consumers' visit intention despite physical accessibility constraints. This study investigates…
gates the effects of market image and TikTok promotion on consumers' visit intention, with perceived shopping accessibility serving as a mediating variable in the context of Pasar Cidu Makassar. A quantitative approach was employed using survey data collected from 130 consumers who had visited Pasar Cidu Makassar. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that market image and TikTok promotion have positive and significant effects on both perceived shopping accessibility and visit intention. Perceived shopping accessibility also has a positive and significant effect on visit intention. However, it does not mediate the relationships between market image and visit intention or between TikTok promotion and visit intention. These findings suggest that consumers' intention to visit a traditional market is influenced more by favorable market image and effective digital promotion than by perceived shopping accessibility. Traditional market managers can utilize TikTok to promote market products, atmosphere, and activities through engaging and informative content to strengthen consumers' intention to visit. Consistent TikTok promotion can also serve as a practical digital marketing strategy to increase the market's visibility among potential visitors. This study contributes to the literature on traditional market marketing by demonstrating the importance of integrating market image and social media promotion to strengthen consumers' visit intention despite physical accessibility limitations.
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
Abstract:In an era of increasingly intense industrial competition, companies are required to enhance their competitiveness through effective human resource development, particularly through needs-based training programs. Training…
Need Analysis (TNA) is a crucial stage in ensuring that training programs align with employees’ competency requirements, thereby improving innovation and performance. This study aims to analyze the influence of Training Need Analysis and training effectiveness, as well as their impact on innovation and employee performance at one an industrial maintenance and workshop services company located in Cilegon. This research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Training Need Analysis and training effectiveness have a positive and significant effect on innovation and employee performance. These findings confirm that the proper implementation of TNA can improve training quality, foster innovation, and enhance employee performance as well as the company’s competitiveness, Partial mediation Innovations in the effect of training need analysis on employee performance, and on the effectiveness of employee performance experience the same partial mediation, with different values
Abstract:This study aimed to examine the effect of work motivation and organizational culture on organizational commitment among civil servants in the Finance Department of Dr. Soedarso Regional General Hospital. A quantitative approach…
pproach with an associative research method was employed. Primary data were obtained through interviews with the Head of the Finance Department and questionnaires distributed to respondents, while secondary data comprised organizational profiles, employee records, attendance data, and performance reports. The population consisted of 30 civil servants, all of whom were selected as respondents using a total sampling technique. Data were analyzed using validity and reliability tests, normality, linearity, and multicollinearity tests, multiple linear regression analysis, correlation analysis, the coefficient of determination, partial t-tests, and a simultaneous F-test. The results showed that work motivation had a positive and significant effect on organizational commitment, with a regression coefficient of 0.321 and a significance value of 0.021. Organizational culture also had a positive and significant effect on organizational commitment, with a regression coefficient of 0.271 and a significance value of 0.015. Simultaneously, work motivation and organizational culture had a significant effect on organizational commitment, as indicated by an F-value of 10.469 and a significance value of 0.001. The correlation coefficient of 0.661 indicated a strong relationship, while the coefficient of determination of 0.437 showed that both variables explained 43.7% of the variation in organizational commitment. Practically, hospital management should strengthen motivation through performance recognition, competency development, fair task distribution, and feedback, while reinforcing organizational culture through shared values, teamwork, accountability, and integrity.
Abstract:Amidst the growing number of tourism villages and intensifying competition among destinations, tourism village managers face the challenge of devising digital marketing strategies that are not merely informative but also…
capable of sustainably building meaning, experiences, and destination competitiveness. This study aims to examine the social media-based digital marketing strategies implemented by a specific attraction within Pujon Kidul Tourism Village identifying supporting and inhibiting factors and to analyze the role of digital narratives in shaping the destination's image and competitiveness. A qualitative approach was employed, with data collected through in-depth interviews with tourism village managers (BUMDes), the Tourism Awareness Group (Pokdarwis), tourism-related MSMEs, village officials, and tourists. Data analysis was conducted thematically, utilizing source triangulation to ensure the validity of the findings. The study reveals that social media management remains reactive and unplanned, characterized by the absence of content calendars, creative direction, and performance evaluation mechanisms. Furthermore, there is a misalignment between the digital narratives used and the core identity of Cafe Sawah Pujon Kidul as a culinary destination rooted in the rural experience. Nevertheless, there are opportunities to be leveraged, such as hosting TikTok live streams which have proven effective for content collaboration with local SMEs and communities as well as the management's openness to learning and guidance.